2) ABC Corporation paid $210,000 for a 70% interest in Spedeal Inc. on January 1, 2011, when Spedeal had Capital Stock of $80,000 and Retained Earnings of $100,000. Fair values of identifiable net assets were the same as recorded book values. During 2011, Spedeal had income of $40,000, declared dividends of $15,000, and paid $10,000 of dividends. On December 31, 2011, the consolidated financial statements will show a Goodwill of